Let's dive into this subtraction. We'll start with 40337 and subtract 22820 from it.

Step 1: We'll start by subtracting the digit 0 and the borrow 0 from 7 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 2 and the borrow 0 from 3 in column 2 and get 1.
1 is the next digit of our result.

Step 3: We'll start by subtracting the digit 8 and the borrow 0 from 3 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 2 and the borrow 1 from 0 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 4 in column 5 and get 1.
1 is the next digit of our result.

So, 40337 - 22820 = 17517.